Dahlinger v. Commissioner
United States Board of Tax Appeals
1. A contribution to the Pennsylvania League of Women Voters held deductible under section 214(a)(11), Revenue Act of 1921. 2. The sale of certain stock was not consummated after December 31, 1921, and the profits therefrom are not taxable under the capital gain provisions of the Revenue Acts of 1921 and 1924.
1Opinion of the Court
*181OPINION.
Murdock :
The petitioner, having contributed $250 to the Pennsylvania League of Women Voters, claims the" right to deduct the amount under section 214 (a) (11) of the Revenue Act of 1921, which allows the deduction of contributions to corporations “ organized and operated exclusively for religious, charitable, scientific, literary or education purposes, * * * no part of the net earnings of which inures to the benefit of any private stockholder or individual.” We are convinced that during the year 1923, the Pennsylvania League of Women Voters was a corporation organized and operated…
2Cases cited7 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. MerriamSupreme Court of the United States · 1923
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Lucas v. North Texas Lumber Co.Supreme Court of the United States · 1930
- Russell v. United StatesSupreme Court of the United States · 1929
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3Cited by18 opinions
- Noyes v. CommissionerUnited States Board of Tax Appeals · 1934
- Fairman v. League of Women Voters of United StatesCalifornia Court of Appeal · 1960
- Liberty Nat. Bank & Trust Co. v. United StatesDistrict Court, W.D. Kentucky · 1954
- Hoffman v. CommissionerUnited States Board of Tax Appeals · 1933
- Crocker v. CommissionerUnited States Board of Tax Appeals · 1933
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